---
title: O.C.G.A. § 48-8-101. Definitions.
collection: code
id: 48-8-101
cite_as: O.C.G.A. § 48-8-101 (2025)
canonical_url: https://georgiacommons.org/code/48-8-101
md_url: https://georgiacommons.org/code/48-8-101.md
text_url: https://georgiacommons.org/code/48-8-101/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=927
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / HOMESTEAD OPTION SALES AND USE TAX (HOST) / HOMESTEAD OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-101. Definitions.

As used in this part, the term:

(1) “Ad valorem taxes for county purposes” means any and all ad valorem taxes for county maintenance and operation purposes levied by, for, or on behalf of the county, excluding taxes to retire general obligation bonded indebtedness of the county.

(2) “Existing municipality” means a municipality created prior to January 1, 2007, lying wholly within or partially within a county.

(3) “Homestead” means homestead as defined and qualified in Code Section 48-5-40, with the additional qualification that it shall include only the primary residence and not more than five contiguous acres of land immediately surrounding such residence.

(4) “Qualified municipality” means a municipality created on or after January 1, 2007, lying wholly within or partially within a county.

## History

Code 1981, § 48-8-101, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 1997, p. 1, § 1; Ga. L. 2007, p. 598, § 1/HB 264; Ga. L. 2015, p. 217, § 2/HB 215.